Settlement of Sunita Agarwal’s Tax Dispute under Vivad Se Vishwas for AY 2015-16 – ITA 6132/DEL/2019

Introduction

The case of Sunita Agarwal represents a significant instance of tax dispute resolution under the Vivad Se Vishwas Scheme for the assessment year 2015-16, offering insights into the streamlined process facilitated by this initiative.

Background of the Dispute

Sunita Agarwal’s engagement with the Income Tax Department involved complexities that led to prolonged legal proceedings. The dispute centered on disagreements over tax calculations and liabilities for the specified assessment year, prompting her to seek relief through the appellate mechanism.

Vivad Se Vishwas Scheme

The Government of India introduced the Vivad Se Vishwas Scheme to reduce litigation in direct taxes. This scheme provides taxpayers an opportunity to settle disputes by paying a portion of the outstanding taxes with waivers on penalties and interest.

Withdrawal of the Appeal

Agarwal’s decision to opt for this scheme led to a formal withdrawal of her ongoing appeal, highlighting the scheme’s capacity to resolve disputes efficiently. This action not only concluded her litigation process but also underscored the scheme’s role in decongesting the legal system.

Conclusion

The resolution of Sunita Agarwal’s case under the Vivad Se Vishwas Scheme exemplifies its effectiveness in providing a feasible alternative to conventional litigation, thus fostering a non-adversarial tax environment and encouraging compliance.

Settlement of Sunita Agarwal’s Tax Dispute under Vivad Se Vishwas for AY 2015-16 – ITA 6132/DEL/2019